Property Tax Appeal Board Decision 2004-23551-R-1 Cohen

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds no change in the assessment of the
property as established by the Cook County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 11,914
IMPR.: $ 33,231
TOTAL: $ 45,145
Subject only to the State multiplier as applicable.
PTAB/BRW
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Alex Cohen
DOCKET NO.: 04-23551.001-R-1
PARCEL NO.: 04-17-408-006-0000
The parties of record before the Property Tax Appeal Board are
Alex Cohen, the appellant, by attorney Rusty A. Payton of the Law
Offices of Rusty A. Payton, P.C., Chicago, Illinois; and the Cook
County Board of Review.
The subject property is a 37-year old, one-story masonry dwelling
containing 2,034 square feet of living area with a partial,
finished basement, a fireplace, and a two-car garage.
The appellant submitted evidence before the Property Tax Appeal
Board claiming unequal treatment in the assessment process as the
basis of the appeal. In support of the equity argument, the
appellant submitted a grid analysis detailing three suggested
comparable properties. On the appellant's map, the comparables
are located approximately three-quarter mile to one mile from the
subject. The comparables are one-story or one and one-half story
masonry or frame and masonry dwellings that are 18 to 54 years
old. Two comparables do not have basements, and one has an
unfinished basement. Each comparable has central air
conditioning and a fireplace. Photographs supplied by the
appellant indicate at least one comparable has a garage. The
dwellings have living areas that contain 2,106 to 2,304 square
feet, and their improvement assessments range from $8.03 to
$12.37 per square foot. The subject property has an improvement
assessment of $16.34 per square foot. Based on this evidence,
the appellant requested a reduction in the subject's improvement
assessment.
The board of review submitted its "Board of Review Notes on
Appeal" wherein the subject's assessment was disclosed. In
support of the subject's assessment, the board of review offered
property characteristic sheets and a spreadsheet detailing four